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I'm sure you checked somewhere like filext and google (I just did) but to no great benefit. Is it definintely from Windows? I found reference to Unknown Apple II file and WinG Hidden Palette Task.

Could the client have simply changed the extension from, say, .doc or .rtf (etc.) to .wnd? Have you thought about opening it in Notepad++ and checking to see if there is a file signature which you could research. I know that MS Word has a specific signature and I *think* it depends upon which version of MS Word is used.

Is there an icon associated with the file or is it a generic Windows icon?

If you can open it in Notepad and read the text, it shouldn't matter. Just rename it to .txt . They may have renamed it to get around a filter or something. I know where I work there are several extensions that are blocked.

Though, now that you mention it, I recently saw a .wnd file, but can't recall what it was associated with.